One of the limitations of Advanced find queries (and fetch queries in general) is you cannot ask to display a list of records with no child records e.g. all Accounts without Opportunities. I'm guessing this is the problem you are facing.
A codeless way around the issue is to add a flag to the account record called, for example, 'with offers' and have a workflow automatically tick the box when an offer record is created or when the link to the parent account is populated. This isn't completely
bulletproof in the cases of offers migrating between accounts or being deleted but may be good enough. If you need something more robust you will have to resort to a plugin to populate the field.
Leon Tribe
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Want to hear me talk about all things CRM? Check out my blog http://leontribe.blogspot.com/ or hear me tweet @leontribe
